... reactions – choosing to exit rather than reprice – and identifying the behavioral factors behind this effect, the study reveals an important yet previously overlooked trade-off in corporate governance. Meskat Ibne Sharif can be contacted at: miltonsharif@outlook.com 26 12 2025 04 03 2026...

... of planetary boundaries and social thresholds. We propose an embedded conceptualization of the firm within interconnected biophysical and social systems. The reframe conceptual framework leads to reforming corporate governance and the regulatory architecture to internalize systemic externalities through...

...Sheng-Hung Chen; Van Ca Pham; Ya-Ting You Purpose This study examines the relationship between corporate governance mechanisms and firms' sensitivity to exchange rate fluctuations. The primary purpose is to identify how specific board attributes and ownership structures can mitigate or exacerbate...

... Corporate governance Managerial discretion G34 G31 M12 Economic crises present critical tests of corporate leadership. Faced with heightened uncertainty and financial pressure, firms often reduce investment during economic downturns to preserve liquidity and manage risk (Campello et...

...Ratish Kumar Jha; Reshma Kumari Tiwari Purpose This study investigates the moderating influence of distinct ownership structures, specifically promoter ownership (PO), institutional ownership (IO) and its sub-categories, domestic and foreign IO, on the relationship between corporate governance (CG...

...John Agyekum Addae; Jorge Mota; António Moreira Purpose This study examines the influence of corporate governance, firm-level characteristics, external factors and risk-taking on bank credit ratings in three distinct regions: Africa, the EU13 and Latin America/Caribbean. Design/methodology...

...Salim Chouaibi; Maryem Fadhli Purpose This study aimed to examine the effect of corporate governance, represented by board characteristics, on integrated reporting quality (IRQ) and the moderating effect of green innovation on this relationship. Design/methodology/approach To test the study’s...

...) and corporate governance (CG) matters in Poland and Germany – two countries with notably different experiences with non-financial reporting (NFR) and a propensity to disclose non-financial information. Design/methodology/approach Our study is based on a sample of 167 enterprises in Poland and Germany...

... Limited Licensed re-use rights only Financial reporting frequency Regulation Investment efficiency Corporate governance A substantial body of research examines the impact of financial reporting frequency on capital market outcomes. In the U.S. context, early studies (McNichols...

... options Corporate governance Regression discontinuity Conventional wisdom posits that labor unions effectively negotiate higher wages for their members. While seminal research, such as that of Freeman and Medoff (1984) and Lewis (1986) , supported this notion, contemporary studies (DiNardo...

... cash flow. Originality/value The study is the first of its kind to research dividend risk and the moderating role of corporate governance in it. Dividend investing involves investing in companies that consistently pay dividends. This strategy is grounded in a key corporate decision, often...

... overconfidence on dividend policy using the dividend payout ratio and dividend yield ratio. Design/methodology/approach The study’s sample includes 170 non-financial enterprises listed on the Pakistan Stock Exchange between 2011 and 2022. Furthermore, we used corporate governance and firm-specific factors...

... effect is stronger when firms are more bank-dependent and financially constrained. Our results indicate that ABDs limit corporate tax avoidance by strengthening corporate governance, mitigating information risks and protecting their reputational capital. Originality/value This research extends...

... Corporate governance Stock price Options markets Case study Market efficiency The primary objective of this paper is to provide an understanding of the role of option trade volumes and the movement of the underlying security in the context of an unexpected event. The aim of this case study...

... and committee members in the annual reports of some Islamic banks, this research used a sample of only 43 full-fledged Islamic banks operating in fifteen countries from 2010 to 2021. Practical implications The findings can assist both local and international regulators in revising corporate governance codes...

... market, is a vital external disciplinary mechanism for corporate governance (Manne, 1965 ; Fama, 1980 ; Fama and Jensen, 1983 ; Lel and Miller, 2015 ; Cain et al., 2017) [4] . Numerous previous studies have estimated changes in takeover vulnerability using variations in specific takeover...

..., which has not been explored previously in existing research. Practical implications This study has practical implications for investors by emphasising the importance of corporate governance and the appointment of independent directors. Investors should consider the findings of this study when making...

... by the discipline of the takeover market. External auditors and the takeover market both function as important instruments of external corporate governance. Design/methodology/approach The authors execute a standard regression analysis and run a variety of robustness checks to minimize endogeneity, namely...

..., as a corporate governance mechanism, in explaining the relationship between CSR and FP in the international context. Further, the study also found that the role of CSR committee in enhancing CSR's outcomes largely depends on country-specific governance factors and the nature of industries. In this regard, one...

...Rishi Kapoor Ronoowah; Boopen Seetanah Purpose This study aims to focus on the direct, mediating and moderating effects of corporate governance (CG) and capital structure (CS) in their relationships with firm performance (FP). Design/methodology/approach Multivariate panel data regression...